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IN GKAYSON COUNTY, Va. 



VESTED m THE PRESIDENT AND DIRECTORS OF 



THE LITERARY FUND. 



Auditor's Office of Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in tile laws which relate to lands returned as delinquent for non-payment of taxes, 
the following abstract is published for the benefit of all persons concerned. 

In the counties East of the Alleghany mountains, (see note 1,) all arrearages 
whatsoever, prior to 1831, inclusive, whetlicr due on lands heretofore forfeited to 
the Literary Fund ; on lands sold in 1816 and redeemed by the state ; or on lands 
annually returned as delinquent since that time, are forever relinquished. The taxes 
in arrear on town lots are in like manner released. 

In respect to the counties West of the Alleghany, {see note 2,) the regulations 
and enactments are materially diiFerent. 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all arrears in cases where the 
taxes and damages together due at the time of forfeiture, (1815 and 1816,) do not 
exceed twenty dollars. If the taxes and damages exceed that sum, the lands so 
vested in the Literary Fund may be redeemed at any time before the 1st April, 
1834, by paying the sum due at the period of forfeiture, with six per centum per 
amium thereon, up to the time of redemption. But these provisions of the law, 
have this important qualification, to wit: that neither the relinquishment of taxes 
and damages, when less than twenty dollars, nor the right of redemption, where 
that sum is exceeded, can operate to deprive any actual, bona fide occupant, claim- 
ing under the Commonwealth's grant, and having paid his taxes, of any of the 
rights and privileges secured to hun by the act of 1st April, 1831, and the acts of 
10th and 19th March, 1S32. 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealth or Literary Fund, previously acquired by forfeiture. It will there- 
fore be expedient for all persons whose lands have been vested in the Literary 
Fund, to make strict inquuy into all interfermg clauns, before they exercise the 
right of redemption. 

2. The lands and lots which were sold in 1816, and afterwards redeemed by the 
state, are exonerated from all arrears, in cases where the taxes and damages for 
which they were sold do not together exceed (loenli/ dollars on each tract or lot; 
and where they exceed that sum, the proprietor may nevertlieless redeem at any 
time before the 1st April, 1834. 

3. The lands and lots not embraced in either of the two preceding classes, but 
which have been annually returned as delinquent, up to the year 1831, inclusive, 
are exonerated from all arrears, in cases where the taxes, exclusive of damages, shall 
not exceed ten dollars on each tract or lot. If the taxes exceed that sum, they may 
in like manner be paid, and the lands and lots so returned as delinquent, be re- 
deemed at any time before the 1st April, 1834. So, likewise, may the lands and 
lots lymg west of the Alleghany, which may be returned as delinquent for the 
years 1832 and 1333, be redeemed by payment at the treasm-y at any time before 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when amounting to leas 
than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st April, 1834, there are other remedial provisions in force, by 
which the proprietors may be relieved on application to the courts of tlie counties 
where the lands are situated. 1. Upon proof by the applicant that he is a bona 
fide purchaser by deed of conveyance recorded before the 1st April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purchase 
money having all been paid. 2. That in the years of delinquency there was pro- 
perty sufficient on the premises liable to distress; or 3. That the taxes have either 
been paid to some person authorized to collect them, or that they were erroneously 
charged. Proof of payment, or of erroneous charge, may be submitted to the 
Auditor, without the intervention of the court. 

The taxes for 1831, and all other arrearages whatsoever, on lands and lots lying 
East of tlie Alleghany, having been released by the Legislature, the collectors are 
required hereafter to make sale of so much of any detinqttent tract or lot, as will be suffi- 
cient to discharge the tax of the current year. This information is particularly im- 
portant to non-residents, and persons whose residence is remote from then- lands. 
For their convenience, the Legislature has authorized them to pay tlieir tax<;s into 
the treasury in each year, at any time before the 1st of August; of which pay- 
ment the Auditor will advise the collectors. 

The operation of the system of selling lands for taxes, annually accruing, being 
suspended in the Trans-Alleghany district, until the 1st April, 1834, the delinquent 
lists for that district will before that period be returned to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all cases of redemption, 
the Legislature has reduced the damages from ten to six per centimi per annum. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of which the foregoing is designed as a summary. It 
is believed that the Legislature has indicated the permanent pohcy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rights of non-residents, as far as consistent with the just 
and paramount claims of actual and bona fide holders, who have settled their lands 
under grants from the Commonwealth, and have regularly paid their taxes. 

JAMES E. HEATH, Auiiitor of Virginia. 

P. S. The lists of lands and lots returned delinquent from 1S21 to 1831, inclu- 
sive, and not exonerated by law, and the lists of lands and lots which h.ave been 
forfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be published and circiUated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably oblige many of their patrons, by noticing the foregoing abstract. 



JVote 1. The following counties and towns are situated £fn( of the Alleghany mountains, viz: Accomack, Albemarie, Alleghany, Amelia, Amherst, Augusta, 
Bath, Bedford, Berkeley, Botetourt, Brunswick, Buckingham, Campbell, Caroline, Charles City, Charlotte, Chesterfield, Culpeper, Cumberland, Dinwiddle, Elizabeth 
City, Essex, Fairfax, Fauquier, Fluvanna, Franklin, Frederick, Gloucester, Goochland, Greensville, Halifax, Hampshire, Hanover, Hardy, Henrico, Henry, Isle of 
Wight, James City, Jefferson, King George, King and Glueen, King William, Lancaster, Loudoun, Louisa, Luneuiiurg, Madison, Matthews, Mecklenburg, Middle- 
sex, Morgan, Nansemond, Nelson, New Kent, Norf )lk county, Norfolk borough, Northampton, Northumberland, Nottoway, Orange, Page, Patrick, Pendleton, Pitt- 
sylvania, Powhatan, Prhicess Anne, Prince Edward, Prince George, Prince William, Richmond county, Riclunond city, Rockbridge, Rocidngham, Shenandoali, South- 
ampton, Spottsylvania, Stafford, Surry, Sussex, Warwick, Westmoreland and York. 

J^ote 2. Tlie following counties are situated West of the Allegh.any mountains, viz : Brooke, Cabell, Fayette, Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 
son, Kenawha, Lee, Lewis, Logan, Mason, Monongalia, Monroe, Montgomery, Nicholas, Oliio, Preston, Pocahontas, Randolph, Russell, Scott, Smytli, Tazewell , 
Tyler, Washington, Wythe and Wood. 

IC3*The counties of Payette, Floyd, Jackson, Smyth and Page, have been recently created. 






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A iiHS'jr ®w iLAH®s 



IN GREENBRIER COUNTY, Ta. 

TESTED IN THE PRESIDENT AND DIRECTORS OF 

THE LITERARY FUND. 



Auditor's Office of Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in the laws which relate to lands relumed as delinquent lor non-payment ol taxes, 
the lbllowin<' abstract is published for the benefit of all persons concerned. 

In the CHUUies East of the Alleghany mountains, (see note 1,) all arrearages 
whatsoever, prior to 18:51, inclusive, whether due on lauds heretotore forleited to 
the Literary Fund; on lands sold in 1816 and redeemed by the state; or on lands 
annually returned as delinquent since that tunc, are/orci-cr nlmquuhed. 1 he taxes 
in arrear on town lots are in like manner released. , „ > ., „„in,;r,n. 

In respect to the counties West of the Alleghany, [see note 2,) the regulation. 
and enactnieius are materially different. , r. -j , „.„i n; 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all ar-ears in <=ffVJr''i n^ 
taxes and dxm.ges together due at the time of forfeiture, (1815 and 1816,) do not 
exceed (.DCftlj/ dollars. If the taxes and damages exceed that sum, die lands so 
■vested in the Literary Fund may be redeemed at anytime before the 1st April, 
1334, bv paying the sum due at the period of forfeiture, with six per cen nm per 
aanum thereon, up to the time of redemption. But these provisions of the law, 
have this impirtant qualification, to wit: that neither the relinquishment ot taxes 
and damx-es, when less than twenty dollars, nor the right of redemption, where 
that sum is ex:-.eeded, cm operate to deprive any actual, bom fide occupant, claim- 
in" und;r the Comimnwealth's grant, and having paid his taxes, of any ot Uk 
rights and privileges secured to him by the act of 1st April, 1831, and the acts ol 
lOlh and 19th .March, 1833. , „ .. , ■ ci,„ 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealih or Literary Fund, previously acquired by forfeiture. I/^^'j' 'h«'5- 
fore be expidienl for all persons whose lands have been vested in the Litei ay 
Fund, to nuke strict inquiry into all interfering claims, before they exercise the 

right of redemption. , . , , i i,„ ,i,» 

\ Tlie Imds and lots which were sold in 1816, and afterwards redeemed by the 
stjite. are exonerated fro.n all arrears, in cases where the taxes and damages for 
which they were Slid do not logeUici ex «od iwcUs lioUavs on each tract or lot ; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, IS.'Ji i ,„„„ u,„ 

i The lands and lots not embraced in either of the two preceding classes, but 
which have been annuillv returned as delinquent, up to the year 1831, inclusive 
arc exonerated from all a'rrears, in cases where the taxes, exclmive of damages, shall 
not exceed tea dollars on each tract or lot. If the laxes exceed that sum, they may 
ia like manner be oaid, and the lands and lots so returned as delinquent, be re- 
deemed at any tim3 before the 1st April, 1331. So, likewise, may the lands and 
lots lyino- west of the Alleghany, which may be returned as delinquent for th., 
years 1832 and 1 ■!33. be redeemed by payment at the treasury at any time betore 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when •y"""""^? ° '''' 
than the sums above staled, and besides also the privilege of redemption wh.oh is 
given until the 1st April, 1834, there are other remedial P™^'f'°"^, "/°'^,;' 'l^ 
which the proprietors may be relieved on appLcat.on to the courts ot /f /^°"'"'^; 
where the lands are situated. 1. Upon proof by ihe applicant ''f '>V^_^; *"^^ 
fide purchaser by deed of conveyance recorded betore the 1st April, l»f 1' ^"^ ""^" 
a decree in chancery; or that he derives title from ^"'^h Purchaser the purcha^ 
money having all been paid. 2. That in the years of delinquency ihe.e ^JIW^ 
perty sufficient on the premises liable to distress; or 3. That the ^'''^^ j '^^^'^^f ' 
been paid lo some person authorized to collect them, or that they were .enoncously 
charged. Proof of payment, or of erroneous charge, may be submitted to Uie 
AudTtor, without the intervention of the court. , , „j i„,c ivlnc- 

The taxes for 1831, and all other arrearages whatsoever, on lands ^ind ots lym 
£„.,i of the Alle^hai,;, having been released by the L^Sf '■■''"'■«. f „/* 'r,,! 
rcquired hereafter to make sale of so macU of any delinquent tract or lot, «^^"^\^^'f 
ditto discharge the ta. of the current year. This '"f"™^' ■<"; « P^^"^."'f ^ X 
portant to non-residents, and per.sons whose residence is remote f""^ "^T'" , •„, ' 
For their convenience, the Legislature has authorized them to |«y their »-^^s m'" 
the treasury in each year, at any time before the 1st ol August; of which pay- 
ment the Auditor will advise the collectors. „„..„;„„ hoWtr 

The operation of the system of selling lands for 'V^'i '"?",'«lV,,?!Tm,S 
suspended in the Trans-AUeghany district, until the Is April, 1834 ^l'« d« " 'Ij.'^'^^ 
lists tor that district will before that period be returned to this «*«^« jj'!';,;^";?"' 
and the lauds and lots so returned may be redeemed. In all cases of "•edemppo.i, 
the Legislature has reduced the damages from ten to six per centum per annum. 

The attention of all persons interested cannot he too earnestly mvited lo the 
several important provisions of which the foregoing is designed as a summary. It 
is believed that the Legislature has indicated the permanent policy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has bee. 
manifested to secure the rights of non-residents, as far as consistent will the just 
and paramount claims of actual and bona fide holders, who have settled tneir lands 
under grants tl-om the Commonwealth, and have regularly paid their taxes. 

JAMES E. HE\TH, Auditor of Virginia. 

P S The lists of lands and lots returned delinquent from 1821 to 1331, inclu- 
sive' and not exonerated by law, and the lists of lands and lots which have been 
forfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be published and circiUated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably obhge many of their patrons, by noticing the foregoing abstract. 



JVote 1. T'l. f .Uowing counties and towns are situated East of t e AUeghany t^ountam viz Ac^ mae^ A b^^^^^^^ Ai.^.ta, 

Bvth, Bedfird, B.-kolev,'B .t.to.rt, B,-ans.vick, B.v.k.ngv.m Campbell, Caroline Chark^^^^^ ^P^P^;^ ^ ^ j^,^ „,- 

City Essex, Fiirfuc, Pxuquier, Pluvanni, Franklin, Frederick, ^ ^Z^'.-^^^.^^^';',^^ ^..'^^L^udo m^^ Lo " a, Lunenburg, "Madison, Matthews, Mecklenburg, Middlc- 
Wi'ght, Ja-n=s City. Jeff.rson ^mg .3teorge, Kmg and aueen, ^'^Z'^ll-'^'^^^;^^^^^^^^ Nottoway, Orange Page, Patric-k, Pendleton Pitt- 

^!!;^'^J^::::'^^V:\::^.:^'kJ^^%^oZ^ aiiond coumy, Rldmiond c^y, Rockbridge, Rockingham, Shenandoah, South- 

ampton,'sp)-tsylvviia,Stafrird, Surry, Sussex, Warwick, Westmoreland and/Vork. Fayette Floyd, Giles, Grayson, Greenbrier, Harrison, .T.ack- 

.h:;J:kyC::^:T::^ 'l^'i::::llJ:^^^^ K.nkoW^..s.n, Scott,Smyth, Tazewen, 

^I^:Sd:s!?'g«S K Jackson, Smyth and Page, have been recently created. 



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A ILMT ®W IL^iriD© 



IN liEE COUNTY, Va. 



TESTED IN THE PRESIDENT AND DIRECTORS OF 



THE LITERARY FUND. 



Auditor's Opfice of Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in the laws which relate to lands returned as delinquent for non-payment of taxes, 
the following abstract is published for the benefit of all persons concerned. 

In the counties East of the Alleghany mountains, {see note 1,) all arrearages 
whatsoever, prior to 1831, inclusive, whether due on lands heretofore forfeited to 
tlie Literary Fund; on lands sold in ISIG and redeemed by the state; or on lands 
annually returned a^ delincjuent since that time, are /oreoer relinquished. The ta-^es 
in arrear on town lots are ni like manner released. 

In respect to the counties West of the Alleghany, (see note 2,) the regulations 
and enactments are materially dilferent. 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, arc exonerated from all arrears in cases where the 
taxes and damages together due at the time of forfeiture, (1S15 and 181G,) do not 
exceed twenty dollars. If the taxes and damages exceed that sum, the lands so 
vested in the Literary Fund may be redeemed at anytime before the 1st April, 
1334, by paying the sum due at the period of forfeiture, with six per centum per 
annum thereon, up to the time of redemption. But these provisions of the law, 
have this important qualification, to wit: that neither the relinquishment of taxes 
and damages, when less than twenty dollars, nor the right of redemption, where 
that sum is exceeded, can operate to deprive any actual, bona fide occupant, claim- 
ing under the Commonwealth's grant, and having paid his taxes, of any of the 
rights and privileges secured to liim by the act of 1st April, 1831, and the acts of 
10th and 19th March, 1832. 

These several acts do in fict transfer to the actual occupant all the claim of the 
Commonwealtli or Literary Fund, previously acquired by forfeiture. It will there- 
fore be expedient for all persons whose lands have been vested in the Literary 
Fund, to make strict inquhy into all interfering clamis, before they exercise the 
right of redemption. 

2. The lands and lots which were sold in 181G, and afterwards redeemed by the 
state, are exonerated from all arrears, in cases where the taxes and damages for 
which they were sold do not together exceed twenty dollars on each tract or lot ; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, 1834. 

3. The lands and lots not embraced in either of the two preceding classes, but 
which have been annually returned as delinquent, up to the year 1831, inclusive, 
are exonerated from all arrears, in cases where the taxes, exclusive of damages, shall 
not exceed ten dollars on each tractor lot. If the taxes exceed that sum, they may 
in like manner be paid, and the lands and lots so returned as delinquent, be re- 
deemed at any time befiire the 1st April, 1834. So, likewise, may the lands and 
lots lying west of the Alleghany, which may be returned as delinquent for the 
years 1832 and 1333, be redeemed by payment at the tre.asmy at any time before 
tlie said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, Avhen amounting to less 
than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st April, 1834, there are otlier remedial provisions in force, by 
whicli the proprietors may be relieved on application to the courts of the counties 
where the lands are situated. 1. Upon proof by the applicant that he is a bona 
fide purchaser by deed of conveyance recorded before the l^t April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purchase 
money having all been paid. 2. That in the years of delinquency there was pro- 
perty sufficient on the premises liable to distress; or 3. That the taxes have eithet 
been paid to some person authorized to collect them, or that they were erroneously 
charged. Proof of payment, or of erroneous .charge, may be submitted to the 
Auditor, without tlie intervention of the court. 

The taxes for 1831, and all other arrearages whatsoever, on lands and lots lying 
East of the Alleghany, having been released by the Legislature, the collectors are 
required hereafter to make side of so much of any delinquent tract or lot, as wUl be mffi- 
cient to discharge the tax of the current year. Tliis information is particularly hn- 
portant to non-residents, and persons whose residence is remote from their lands. 
For their convenience, the Legislature has authorized them to pay their taxes into 
the treasury in each year, at anytime before the 1st of August; of which pay- 
ment the Auditor will advise the collectors. 

The operation of the system of selling lands for taxes, annually accruing, being 
suspended in the Trans-Alleghany district, until the 1st April, 1834, the delinquent 
lists for that district will before tliat period be retiu-ncd to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all cases of redemption, 
the Legislature has reduced the damages from ten to six per centum per annimi. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of which the foregoing is designed as a summary. It 
is believed that the Legislature has indicated the permanent policy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rights of non-residents, as far as consistent with the just 
and paramount claims of actual and bona fide holders, who have settled their lands 
under grants from the Commonwealth, and have regularly paid their taxes. 

JAAIES E. HEATH, Auditor of Virginia. 

P. S. The lists of lands and lots returned delinquent from 1321 to 1831, inclu- 
sive, and not exonerated by law, and the lists of lands and lots which have been 
forfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be pubhshed and circulated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably obUge many of their patrons, by noticing the foregoing abstract. 



JVbfc 1. The fallowing counties and towns are situated E«s( of the Alleghany mountains, viz: .A.ccomack, Albemarle, Alleghany, Amelia, Amherst, Augusta, 
Bath, Bedford, Bcrkelev, B-itetourt, Brunswick, Buckingham, Campbell, Caroline, Charles City, Charlotte, Chesterfield, Culpeper, Cumberland, Dinwiddle, Elizabeth 
City, Essex, Fairfax, Fauquier, Fluvanna, Franklin, Frederick, Gloucester, Goochland, Greensville, Halifax, Hampshire, Hanover, Hardy, Henrico, Henry, Isle of 
Wight, James City, Jefferson, King George, King and aueen. King William, Lancaster, Loudoun, Louisa, Lunenburg, Madison, Matthews, Mecklenburg, Middle- 
sex, Morgan, Nansemond, Nelson, New Kent, Norfolk county, Norfolk borough, Northampton, Northumberland, Nottoway, Orange, Page, Patrick, Pendleton, Pitt- 
sylvania, Powliatan, Princess Anne, Prince Edward, Prince George, Prince William, Richmond county, Riclunond city, Rockbridge, Rockmgham, Shenandoali, South- 
ampton, Spottsylvania, Stafford, Surry, Sussex, Warwick, Westmoreland and York. 

J^ate 2. The following counties are situated West of the Alleghany mountains, viz : Brooke, Cabell, Fayette, Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 
son, Kenawha, Lee, Lewis, Logan, Mason, Monongalia, Monroe, Montgomery, Nicholas, Ohio, Preston, Pocahontas, Randolph, Russell, Scott, Smyth, Tazewell, 
Tyler, Washington, Wythe and Wood. 

|t3°'The counties of Fayette, Floyd, Jackson, Smyth and Page, have been recently created. 



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IN MASON COUNTY, Va. 



VESTED IN THE PRESIDENT AND DIRECTORS OF 



THE LITERARY FUND. 



Auditor's Office op Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in the laws whicli relate to lands returned as delinquent for rion-payment of taxes, 
the following abstract is published for the benefit of all persons concerned. 

In the counties East of the Alleghany mountains, {see note 1,) all arrearages 
whatsoever, prior to 1S31, inclusive, whether due on lands heretofore forfeited to 
the Literary Fund; on lands sold in 1816 and redeemed by the state; or on lands 
annually returned as delinquent since that time, are/oretier relinquished. The taxes 
in arrear on town lots are in like manner released. 

In respect to the counties West of the Alleghany, {see note 2,) the regulations 
and enactments are materially different. 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all arrears in cases where the 
taxes and damages together due at the time of forfeiture, (1815 and 1816,) do not 
exceed twenty dollars. If the taxes and damages exceed that sum, the lands so 
vested in the Literary Fund may be redeemed at anytime before the 1st April, 
1S34, by paying the sum due at the period of forfeiture, w-ilh six per centum per 
annum thereon, up to the time of redemption. But these provisions of the law, 
have this important qualification, to wit: that neither the relinquishment of taxes 
and damages, when less than twenty dollars, nor the right of redemption, where 
that sum is exceeded, can operate to deprive any actual, bonafide occupant, claim- 
ing under the Commonwealth's grant, and having paid his taxes, of any of the 
rights and privileges secured to him by the act of Isl April, 1831, and the acts of 
10th and 19th March, 1832. 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealth or Literary Fund, previously acquired by forfeiture. It will there- 
fore be expedient for all persons whose lands have been vested in the Literary 
Fund, to make strict inquiry into all interfering claims, before they exercise the 
right of redemption, 

2. The lands and lots which were sold in 1816/^nd afterwards redeemed by the 
state, are exonerated from all arrears, in cases where the taxes and damages for 
which they were sold do not together exceed twenty dollars on each tract or lot ; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, 1834. 

3. The lands and lots not embraced in either of the two preceding classes, but 
which have been annually returned as delinquent, up to the year 1831, inclusive, 
arc exonerated from all arrears, in cases where the taxes, exclmive of damages, shall 
not exceed teti dollars on each tract or lot. If the taxes exceed that sum, they may 
in like manner be paid, and the lands and lots so returned as delinquent, be re- 
deemed at any time before the 1st April, 1834. So, likewise, may the lands and 
lots lying west of the Alleghiny, which may be returned as delinquent for the 
years 1832 and 1833, be redeemed by payment at the treasury at any time before 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when amoimting to less 
than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st April, 1834, there are other remedial provisions in force, by 
which the proprietors may be relieved on application to the courts of the coimties 
where the lands are situated. 1- Upon proof by the applicant that he is a bona 
fide purchaser by deed of conveyance recorded before the 1st April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purcliase 
money having all been paid. 2. That in the years of delinquency there was pro- 
perty sufficient on the premises liable to distress; or 3. That the taxes have either 
been paid to some person authorized to collect them, or tliat they were erroneously 
charged. Proof of payment, or of erroneous charge, may be submitted to the 
Auditor, without the intervention of the court. 

The taxes for IS3l, and all other arrearages whatsoever, on lands and lots lying 
East of the Alleghany, having been released by the Legislature, the collectors are 
required hereafter to make sale of so much of any delinquent tract or lot, as icill be su£i' 
cient to discharge the tax of the current year. This information is particularly im- 
portant to non-residents, and persons whose residence is remote from their lands. 
For their convenience, the Legislature has authorized them to pay their taxes into 
the treasury in each year, at any time before the 1st of August; of which pay- 
ment the Auditor will advise the collectors. 

The operation of the system of selling lands for taxes, annually accruing, being 
suspended in the Trans-Alleghany district, until the 1st April, 1834, the delinquent 
lists for that district will before that period be returned to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all cases of redemption, 
the Legislature has reduced the damages from ten to six per centum per annum. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of which the foregoing is designed as a summary. It 
is believed that the Legislature has indicated the pei-manent policy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rights of non-residents, as far as consistent with the just 
and paramount claims of actual and bona fide holders, who have settled their lands 
under grants from the Commonwealth, and have regularly paid their taxes. 

JAMES E. HEATH, Autlitor of Virginia. 

P. S. The lists of lands and lots returned delinquent from 1S2I to 1831, inclu- 
sive, and not exonerated by law, and the lists of lands and lots which have been 
forfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be published and circulated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably oblige many of their patrons, by noticing the foregoing abstract. 



J^ote 1. The fjllowing counties and towns are situated East of the Alleghany mountains, viz: Accomack, Albemarle, Alleghany, Amelia, Amherst, Augusta, 
Bath, Bedford, Berkeley, Botetourt, Brunswick, Buckingham, Campbell, Caroline, Charles City, Charlotte, Chesterfield, Culpepar, Cumberland, Dinwiddle, Elizabeth 
City, Essex, Pairfix, Fauquier, Fluvanna, Franklin, Frederick, Gloucester, Goochland, Greensville, Halifax, Hampshire, Hanover, Hardy, Henrico, Henry, Isle of 
Wight, James City, Jefferson, King George, King and Gluecn, King William, Lancaster, Loudoun, Louisa, Lunenburg, Madison, Matthews, Mecklenburg, Middle- 
sex, Morgan, Nansemond, Nelson, New Kent, No'rfiilk county, Norfolk borough, Northampton, Northumberland, Nottoway, Orange, Page, Patrick, Pendleton, Pitt- 
sylvania, Powhatan, Prmcess Anne, Prince Edward, Prince George, Prince William, Richmond county, Richmond city, Rockbridge, Rockingham, Shenandoah, South- 
ampton, Spottsylvania, Staffiird, Surry, Sussex, Warwick, Westmoreland and York. 

•A/jie 2, The fjllowing counties are situated West of the Alleghany mountains, viz: Brooke, Cabell, Payette, Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 
son, Kenawha, Lee, Lewis, Logan, Mason, Monongalia, Monroe, Montgomery, Nicholas, Ohio, Preston, Pocahontas, Randolph, Russell, Scott, Smyth, Tazewell , 
Tyler, Wasliington, Wythe and Wood. 

JC?"The couaties of Fayette, Floyd, Jackson, Smyth and Page, have been recently created. 



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A MS^ ®W ILiiirBS 



IN RANDOLPH COUNTY, Va. 



VESTED IN THE PRESIDENT AND DIRECTORS OF 



THE LITERARY FUND. 



Auditor's Office of Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in the laws which relate to lands returned as delinquent tor non-payment of taxes, 
the following abstract is published for the benefit of all persons concerned. 

In the counties East of the Alleghany mountains, {see note 1,) all arrearages 
whatsoever, prior to 1831, inclusive, whether due on lands heretofore forfeited to 
the Literary Pimd; on lands sold in 1816 and redeemed by the state; or on lands 
annually returned as delinquent since that time, are forever relinquished. Tlie ta.ves 
in arrear on town lots are in like manner released. 

In respect to the counties West of the Alleghany, (see note 2,) the"regulation3 
and enactments are materially different. 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all arrears in cases where the 
ta.\esand damages together due at the time of forfeiture, (1815 and 1816,) do not 
exceed twenty dollars. If the taxes and damages exceed that sum, the lands so 
vested in the Literary Fund may be redeemed at any time before the 1st April, 
1334, by paying the sum due at the period of forfeiture, with six ])er centum per 
annum thereon, up to the time of redemption. But these provisions of the law, 
have ;this important qualification, to wit: that neither the relinquishment of taxes 
and damages, when less than twenty dollars, nor the right of redemption, where 
that sum is exceeded, can operate to deprive any actual, bona fide occupant, claim- 
ing under the Commonwealth's grant, and having paid his taxes, of any of the 
rights and privileges secured to him by the act of Ist April, 1831, and the acts of 
10th and 19tli March, 1832. 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealtli or Literary Fund, previously acquired by forfeiture. It will there- 
fore be expedient for all persons whose lands have been vested in the Literary 
Fund, to make strict inquu'y into all interfering claims, before they exercise the 
right of redemption. 

2. The lands and lots which were sold in 1816, and afterwards redeemed by the 
state, are exonerated from all arrears, in cases where the taxes and damages for 
which they were sold do not together exceed twenty dollars on each tract or lot ; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, 1834. 

3. The lands and lots not embraced in either of the two preceding classes, but 
which have been annually returned as delinquent, up to the year 1831, inclusive, 
are exonerated from all arrears, in cases where the taxes, exclusive of damages, shall 
not exceed ten dollars on eacli tr|ct or lot. If the taxes exceed that sum, they may 
in like manner be paid, and the lands and lots so returned as delinquent, be re- 
deemed at any time before the 1st April, 1834. So, likewise, may the lands and 
lots lying west of the Alleghany, which may be returned as delinquent for the 
years 1832 and 1833, be redeemed by payment at the treasury at any time before 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when amounting to less 
than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st April, 1834, there are other remedial provisions in force, by 
which the proprietors may be relieved on application to the courts of the counties 
where the lands are situated. 1. Upon proof by the applicant that he is a 6oto 
fide purchaser by deed of conveyance recorded before the 1st April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purchase 
money having all been paid. 2. That in the years of delinquency there was pro- 
perty sufficient on the premises liable to distress; or 3. That the taxes have eithet 
been paid to some person authorized to collect them, or that they were erroneously 
charged. Proof of payment, or of erroneous charge, may be submitted to the 
Auditor, without the intervention of the court. 

The taxes for 1831, and all other arrearages whatsoever, on lands and lots lying 
Eaat of the Alleghany, having been released by the Legislature, the collectors are 
reqidred hereafter to make sale of so much of any delinquent tract or lot, as will be suffi- 
cient to discharge the tax of the current year. This information is particularly im- 
portant to non-residents, and persons whose residence is remote from their lands. 
For their convenience, tlie Legislature has authorized them to pay their taxes into 
the treasury in each year, at any time before the 1st of August; of which pay- 
ment the .luditor will advise the collectors. 

The operation of the systemof selling lands for taxes, annually accruing, being 
suspended in the Trans- Alleghany district, until the 1st April, 1834, the dehnquent 
lists for that district will before that period be returned to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all eases of redemption, 
the Legislature has reduced the damages from ten to six per centum per annum. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of which the foregoing is designed as a summary. It 
is beheved that the Legislature has indicated the permanent policy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rights of non-residents, as far as consistent with the just 
and paramount claims of actual and bona fide holders, who have settled their lands 
under grants from the Commonwealth, and have regularly paid their taxes. 

JAMES E. HEATH, Auditor of Virginia. 

P. S. The lists of lands and lots returned delinquent from 1821 to 1831, inclu- 
sive, and not exonerated by law, and the lists of lands and lots which have been 
forfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be published and circiUated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably oblige many of their patrons, by noticing the foregoing abstract. 



J<rote\. The following counties and towns are situated jEasf of the Alleghany mountains, viz: Accomack, Albemarle, Alleghany, Amelia, Amherst, Augusta, 
Bath, Bedford, Berkeley, Botetourt, Brunswick, Buckingham, Campbell, Caroline, Charles City, Charlotte, Chesterfield, Culpeper, Cumberland, Dinwiddle, Elizabeth 
City, Essex, Fairfax, Fauquier, Fluvanna, Franklin, Frederick, Gloucester, Goochland, Greensville, Halifax, Hampshire, Hanover, Hardy, Henrico, Henry, Isle of 
Wight, James City, Jefferson, King George, King and Clueen, King William, Lancaster, Loudoun, Louisa, Lunenburg, Madison, Matthews, Mecklenburg, iVliddle- 
sex, Morgan, Nansemond, Nelson, New Kent, Norfolk county, Norfolk borough, Northampton, Northumberland, Nottoway, Orange, Page, Patrick, Pendleton, Pitt- 
sylvania, Powhatan, Princess Anne, Prince Edward, Prince George, Prince William, Richmond county, Richmpnd city, Rockbridge, Rockingham, Shenandoah, South- 
ampton, Spottsylvania, Stafford, Surry, Sussex, Warwick, Westmoreland and York. 

.A/bfe 2. The following counties are situated ITfsf of the Alleghany mountains, viz: Brooke, Cabell, Fayette, Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 
son, Kenawha, Leie, Lewis, Logan, Mason, Monongalia, Monroe, Montgomery, Nicholas, Ohio, Preston, Pocahontas, Randolph, Russell, Scott, Smyth, Tazewell, 
Tyler, Washington, Wythe and Wood. 

iO^Tiie counties of Fayette, Floyd, Jackson, Smyth and Page, have been recently created. 



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i^ M§^ ©IS" ILAlf®§ 



IN RUSSELI. COUNTY, Va. 



TESTED Ilf THE PRESIDENT AND DIRECTORS OF 

THE LITERARY FUND. 



Auditor's Office of Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in the laws which relate to lands returned as delinquent for non-payment ol ta.xes, 
the foUowing abstract is published for the benefit of all persons concerned. 

In the counties East of the Alleghany mountains, (see note 1,) all arrearages 
whatsoever, prior to 1S31, inclusive, whether due on lands heretofore forteited to 
the Literary Fund; on lands sold in IS 16 and redeemed by the state; or on lands 
annually returned as deUnquent smce that tune, o.re forever relinquislied. llie ta^es 
in arrear on town lots are in like manner released. 

In respect to the counties West of the Alleghany, (see note 2,) the regulation^ 
and enactments are materially different. , -r. -j . i n- 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all arrears in cases where the 
taxes and damages together due at the time of forfeiture, (181o and 1816,) do not 
exceed twenty dollars. If the taxes and damages exceed that smii, the lands so 
vested in the Literary Fund may be redeemed at anytime before the 1st April, 
1834, by payins the sura due at the period of forfeiture, with six per centum per 
annum thereon,"up to the time of redemption. But these provisions of the law, 
havetthis important qualification, to wit: that neither the rehnquishment of t.axes 
and dama<res, when less than twenty dollars, nor the right of redemption, where 
that sum is exceeded, can operate to deprive any actual, bona fide occupant, clami- 
in" under the Commonwealth's grant, and havmg paid his taxes, ot any ot tne 
rishts and privileges secured to him by the act of 1st Aprd, 1831, and the acts ol 
10th and 19lh March, 1S32. „ u i • <■ .i „ 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealth or Literary Fund, previously acquired by forteiture. It will there- 
fore be expedient for all persons whose lands have been vested in the Literary 
Fund, to make strict inquiry into all interfering claims, before they exercise the 
right of redemption. , , , , , , ,,,„ 

2. The lands and lots wliich were sold in 1816, and afterwards redeemed by the 
state, are exonerated from all arrears, in cases where the taxes and damages lor 
which they were sold do not together exceed (wenlj/ dollars on each tract or lot ; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, 1834. ,. , i . 

3. The lands and lots not embraced in either of the two preceding classes, but 
which have been annuilly returned as delinquent, up to the year 1831, inclusive, 
arc exonerated from all arrears, in cases where the taxes, exclusive of damages, shall 
not exceed ten dollars on each tract or lot. If the taxes exceed that sum, tliey may 
in like manner be paid, and the lands and lots so returned as delinquent, be re- 
deemed at any time before the 1st April, 1834. So, likewise, may the lands and 
lots lyin.' west of the Alleghany, which may be returned as dehnquent for the 
years 1832 and 1333, be redeemed by payment at the treasury at any tmie betore 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when amountmg to less 
than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st .\pril, 1834, there are other remedial provisions in force, by 
which the proprietors may be reUeved on application to the courts of the counties 
where the lands are situated. 1- Upon proof by the applicant tliat he is a bona 
Ude purdiaser by deed of conveyance recorded before the 1st April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purchase 
money having all been paid. 2. That in the yeais of delinquency there was pro- 
perty sufficient on the premises liable to distress ; or 3. That the taxes have eithei 
been paid to some person authorized to collect them, or that they were erroneously 
charged. Proof of payment, or of erroneous charge, may be submitted to ihe 
Auditor, without the intervention of tlie coiut. 

The taxes for 1831, and all other arreai-ages whatsoever, on lands and lots lying 
East of the Alleshany, having been released by the Legislature, the collectors are 
required hereafter to make sale of so much of any delinquent tract or lot, as will be sup- 
cient to discharge the tax of the current year. Tliis information is particularly im- 
portant to non-residents, and persons whose residence is remote from then- lands. 
For their convenience, the Legislature has authorized them to pay their taxes into 
the treasiu-y in each year, at any time before the 1st of August; of which pay- 
ment the Auditor will advise the collectors. . . 

The operation of the system of selling lands for taxes, annually accruing, being 
suspended in the Trans-Alleghany district, until the 1st April, 1834, the dehnquent 
lists for that district will before that period be returned to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all cases of redemption, 
the Legislature has reduced the damages from ten to six per centum per annimi. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of wluch the foregoing is designed as a summary. U 
is beUeved that the Legislature has indicated the permanent pohcy of thestate upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rishts of non-residents, as far as consistent with the just 
and paramount claims of actual and bona fide holders, who have settled theur lands 
under grants from the Commonwealtli, and have regularly paid their taxes. 

JAMES E. HEATH, Auditor of Virginia. 

P S. The lists of lands and lots returned deUnquent from 1S21 to 1831, inclu- 
sive' and not exonerated by law, and the lists of larids and lots which have been 
forfeited to the Literary Fund, but are now redeemable under the restrictions and 
UmitaUons herem before stated, will be pubUshed and curculated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably obUge many of their patrons, by noticmg the foregomg abstract. 



J,ote ,. The foUowm. counties and towns are situated East of the AUeghany momitahis viz : i^^^^^^^^ ^^^^ 

Bath, Bedford, Berkeley.^Botetourt, Brunswick, Buckingham Campbell Choline Charles CnyC^ jl^P^^^ H^^d H,„„,„, Henry, Isle of 

City, Essex, Fairfax, Fatiquier, Fluvanna, Franklin, Frederick, G oucester, ^^'^'^'^''''^^^^^"f,;'' "' ffmU " Lunenburs, Madison, Matthews, Mecklenburg, Middle- 
Wight, James City, Jefferson, King George, King and a^^-^^'Ki^W'lhain.Lan^ster Loudoun L^^^^^^^ . p ^ Pendleton, Pitl- 
sexrM'organ, Nansemond, Nelson, New Kent, Norfolk county^ Norfolk '^°™"?^'a N°"'^^'^7' ,^^^^^ Rockbridge, Rockhigham, Shenandoah, South- 
sylvania, PoWhatan, Princess Anne, Prince Edward, Prmce George, Prince Wilham, Richmond county, Kicmnona c ly, 
ampton, Spottsylvania, Stafford, Surry, Sussex, Warwick, Westmoreland ana 1 orK. Favette Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 

JVroiek The followins counties are situated ir«( of the Alleghany niountams,v,^^^^^^^ Scott, Smyth, Tazewell, 

son, Kenawha, Lee, Lewis, Logan, Mason, Monongalia, Monroe, Montgomei7, Nicholas, Ohio, Preston, rocanonuu>, t- 

Tyler, Washington, Wythe and Wood. , ,^„,,j 

Ici'The counties of Fayette, Floyd, Jackson, Smyth and Page, have been recently created. 



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IN SCOTT COUXTY, Ta. 



TESTED IN THE PRESIDENT AND DIRECTORS OF 



THE LITERARY FUND. 



Auditor's Office of Virgikia,- JUarcft 27, 1832. 

The General Assembly, at its late session, having macir'some material changes 
in the laws which relate to lands returned as delinquent for non-payment of taxes, 
the following abstract is published for the benefit of all persons concerned. 

In the counties East of the Alleghany mountains, {see note 1,) all arrearages 
whatsoever, prior to 1831, inclusive, whether due on lands heretofore forfeited to 
the Literary Fund; on lands sold in 1816 and redeemed by the state; or on lands 
annually returned as delinquent since that time, are forever relinquished. The taxes 
in arrear on town lots are in like manner released. 

In respect to the counties fVest of the Alleghany, {see note 2,) the regulations 
and enactments are materially different. 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all arrears in cases where the 
taxes and dimages together due at the time of forfeiture, (1815 and 1816,) do not 
exceed twenty d'iWa.rs. If the taxes and damages exceed that sum, the lands so 
■vested in the Literary Fund may be redeemed at any time before the 1st April, 
IS34, by paying t!ie sum due at the period of forfeiture, with six per centum per 
annum thereon, up to the time of redemption. But these provisions of tiie law, 
have this imp>rtant qualification, to wit: that neither the relinquishment of taxes 
and dim iges, when less than twenty dollars, nor the right of redemp^tion, where 
that sum is exceeded, can operate to deprive any actuil, bo'iajide occupant, claim- 
ing und :r the Comnionwealth's grant, and having paid his taxes, of any of the 
rights and privileges secured to him by the act of 1st April, 1331, and the acts of 
10th and I9th .March, 1S32. 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealth or Literary Fund, previously acquired by forfeiture. It will there- 
fore be expidient for all persons whose lands hive been vested in the Literary 
Fund, t'> m tko strict inquiry into all interfering claims, before they exercise the 
right of redemption, 

4. The lands anl lots which were sold in 1816, and afterwards redeemed by the 
state, are exonerated from all arrears, in cases where the taxes and damages for 
which they were Slid do mt together exeed tioenfi/ dollars on each tract or lot; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, 1834. 

3. Tlie lands and lots not embraced in either of the two preceding classes, but 
which hive been annually returned as delinquent, up to the year IS31, inclusive, 
arc exonerated from all arrears, in cases where the taxes, exclusive of damages, shall 
not exceed ten dollars on each tractor lot. If the taxes exceed that sum, they may 
in like min'ier be piid. and the lands anl lots so returned as delinquent, be re- 
deemed at any time before the 1st Aoril, H34. So, likewise, may the lands and 
lots lyin» west of the Alleghany, which may be returned as delinquent for the 
years 1 ^32 and 1 ^33, be redeemed by payment at the treasury at any time befort 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when amounting to less 
than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st April, 1834, there are other remedial provisions in force, by 
which the proprietors may be relieved on application to the courts of the counties 
where the lands are situated. 1. Upon proof by (he applicant that he is a bona 
fide purchaser by deed of conveyance recorded before the 1st April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purchase 
money having ail been paid. 2. That in the yeai-s of delinquency there was pro- 
perty sufficient on the premises liable to distress; or 3. That the taxes have either 
Ijeen paid to some person authorized to collect them, or that they were erroneously 
charged. Proof of payment, or of erroneous charge, may be submitted to the 
Auditor, without the intervention of the court. 

The taxes for ISJl, and all other arrearages whatsoever, on lands and lots lying 
East of the .Alleghany, having been released by the Legislature, the collectors are 
required hereafter to make sale of so much of any delinqueiit tract or lot, as will be suffi- 
cient to discharge the tax of the current year. This information is particularly im- 
pirtant to non-residents, and persons whose residence is remote from their lands. 
i'"'or their convenience, the Legislature has authorized them to pay their taxes into 
the treasury in each year, at any time before the 1st of August; of which pay- 
ment the .Auditor will advise the collectors. 

The operation of the system of selling lands for taxes, annually accruing, being 
suspended in the Trans-Alleghany district, until the 1st April, 1834, the delinquent 
lists for that district will before that period be returned to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all cases of redemption, 
the Legislature has reduced the damages from ten to six per centum per annum. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of which the foregoing is designed as a summary. It 
is believed that the Legislature has indicated the permanent policy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rights of non-residents, as far as consistent with the just 
ml paramount claims of actual and bona fide holders, who have settled their lands 
under grants from the Commonwealth, and have regularly paid their taxes. 

JAMES E. HEATH, Auditor of Virginia. 

P. S. The lists of lands and lots returned delinquent from 1S2I to 1831, inclu- 
sive, and not exonerated by law, and the lists of lands and lots which have been 
f irfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be published and circulated as soon eis practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably oblige many of their patrons, by noticing the foregoing abstracu 



J^jte I. Thafilhwing coun'.ies anl tovns are situated Busf of the -Alleghany mountains, viz: Accomack, Albemarle, Alleghany, Amelia, Amherst, Augusta, 
Bith, Bilfird. Bi-keiev, B>e',oiri„ B-t:Hwick, B'likinghin, Canfi^ell, Caroline, Chirles City, Charlotte, Chesterfield, Culpeper, Cumberland, Dinwiddle, Elizabeth 
City, Essex, Fiirfix, Fiiquier, Fluvnai, Franklin, Pre'l-iHck, Grliuc;<ter, Goochland, fjreensville, Halifax, Hampshire, Hanover, Hardy, Henrico, Henry, Isle of 
Wight, Janis City, JefFersin, King lre^rge, Kinj and Claeen, King William, Lancaster, Louiioun, Louisa, Lunenburg, iVIadison, Matthews, Mecklenburg, Middle- 
sex, VI>rgaii, XmeminJ, Ne.s)), .Vev ;i.eT, V >"-filk o inty, >f irf ilk bnough, >f irthamton, Northunberland, Nottoway, Orange, Page, Patrick, Pendleton, Pitt- 
sylvinia, Piwuuri, Prinsss Vn i"., Priace Klward, Prince George, Prince Villian, Richmond county, Richmond city, Rockbridge, Rockingham, Shenandoah, South- 
ampton, Spo'tsylvaiia, Staff ird, .Surry, Sussex, Warwick, Westmoreland and York. 

J^jt-i. r IS fillvvin; cini'2s ire s'tuiteJ West nf ihs \lleg iny n > mi iins, viz: Brooke, Cabell, Fayette, Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 
Son, Kenawha, Lee, Lewis. Li,'>n, ''Ii^-in, Monongalia, Minroe, vl intgomery, Nicholas, Ohio, Preston, Pocahontas, Randolph, Russell, Scott, Smyth, Tazewell, 
Tyler. Washington, Wythe and Wood. 

IC7" The c )un-.ijs of Fayette, Fl lyd, Jackson, Smyth and Page, have been recently created. 



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A IL3©'3P ®W ILASriDi 



IN TAZEWELL COUNTY, Va. 



TESTED IN THE PRESIDENT AND DIRECTORS OF 



THE LITERARY FUND. 



Auditor's Office of Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in the laws which relate to lands returned as delinquent for non-payment of taxes, 
the following abstract is published for the benefit of all persons concerned. 

In the counties East of the Alleghany mountains, (see note 1,) all arrearages 
whatsoever, prior to 1831, inclusive, whether due on lands heretofore forfeited to 
the Literary Fund; on lands sold in 1816 and redeemed by the state; or on lands 
annually returned as delinquent since that time, are /oreuer relinquished. The ta.xes 
in arrear on town lots are in like manner released. 

In respect to the counties West of the Alleghany, (see note 2,) the regulations 
and enactments are materially different. 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all arrears in cases where the 
taxes and damages togeiher due at the time of forfeiture, (1815 and 1816,) do not 
exceed twenty dollars. If the taxes and damages exceed that sum, the lands so 
vested in the Literary Fund may be redeemed at anytime before the 1st A]>ril, 
1334, by paying the sum due at the period of forfeiture, with six per centum per 
annum thereon, up to the time of redemption. But these provisions of the law, 
have this important qualification, to wit: that neither the relinquishment of taxes 
and damages, when less than twenty dollars, nor the right of redemption, where 
that sum is exceeded, can operate to deprive any actual, bona fide occupant, claim- 
ing under the Commonwealth's grant, and having paid his taxes, of any of the 
rights and privileges secured to him by the act of 1st April, 1831, and the acts of 
10th and 19th March, 1832. 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealth or Literary Fund, previously acquired by forfeiture. It will there- 
fore be expedient for all persons whose lands have been vested in the Literary 
Fund, to make strict inquiry into all interfering claims, before they exercise the 
right of redemption. 

2. The lands and lots which were sold in 1816, and afterwards redeemed by the 
state, are exonerated from all arrears, in cases where the taxes and damages for 
which they were sold do not together eX''eed twenty dollars on each tract or lot ; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, 1834. 

3. The lands and lots not embraced in either of the two preceding classes, but 
which have been annually returned as delinquent, up to the year IS31, inclusive, 
axe exonerated from all arrears, in cases where the taxes, exclusive of damages^ shall 
not exceed ten dollars on each tract or lot. If the taxes exceed that sum, they may 
in like manner be paid, and the lands and lots so returned as delinquent, be re- 
deemed at any time before the 1st April, 1834. So, likewise, may the lands and 
lots lying west of the Alleghany, which may be returned as delinquent for the 
years 1832 and 1333, be redeemed by payment at the treasury at any time before 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when amounting to less 

than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st April, 1834, there are other remedial prorisions in force, by 
which the proprietors may be relieved on application to the courts of the counties 
where the lands are situated. 1. Upon proof by the applicant that he is a bona 
fide purcliaser by deed of conveyance recorded before the 1st April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purchase 
money having all been paid. 2. That in the years of delinquency there was pro- 
perty sufficient on the premises liable to distress; or 3. That the taxes have eithei 
been paid to some person authorized to collect them, or that they were erroneously 
c-harged. Proof of payment, or of erroneous charge, may be submitted to the 
Auditor, without the intervention of the court. 

The taxes for 1831, and all other arrearages whatsoever, on lands and lots lying 
East of the Alleghany, having been released by the Legislature, the collectors are 
required hereafter to make sale of so much of any delinquent tract or lot, as will be suffi- 
cient to discharge the tax of the current year. This information is particularly im- 
portant to non-residents, and persons whose residence is remote from then" lands. 
For their convenience, the Legislature has authorized them to pay their taxes into 
the treasury in each year, at anytime before the 1st of August; of which pay- 
ment the Auditor will advise the collectors. 

The operation of the system of selling lands for taxes, annually accruing, being 
suspended in the Trans-Alleghany district, until the 1st April, 1834, the delinquent 
lists for that district will before that period be returned to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all cases of redemption, 
the Legislature has reduced the damages from ten to six per centum per annimi. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of which the foregoing is designed as a summary. It 
is believed that the Legislature has indicated the permanent policy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rights of non-residents, as far as consistent with the just 
and paramount claims of actual and bona fide holders, who have settled their lands 
under grants from the Commonwealth, and have regularly paid their taxes. 

JAMES E. HEATH, Auditor of Virginia. 

P. S. The lists of lands and lots returned delinquent from 1S21 to 1831, inclu- 
sive, and not exonerated by law, and the lists of lands and lots which have been 
fhrfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be published and circulated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably oblige many of their patrons, by noticing the foregoing abstract. 



J^ote 1. The following counties and towns are situated EikI of the .Alleghany mountains, viz: Accomack, Albemarle, Alleghany, Amelia, Amherst, Augusta, 
Bath, Bedfurd, Berkelev,"Bjtetourt, Brunswick, Buckingham, Campbell, Ciriline, Chirles City, Charlotte, Chesterfield, Culpsper, Cumberland, Dinwiddle, Elizabetli 
City, Essex, Fairfiix, Fauquier, Fluvanna, Franlilin, Frederick, Gl lucoster. Go ichhnl, Greensville, Halifax, Hampshire, Hanover, Hardy, Henrico, Henry, Isle of 
Wight, James City, Jefferson, King George, King and Clueen, King Wilham, Lancaster, Loudoun, Louisa, Lunenburg, Madison, Matthews, Mecklenburg, Middle- 
sex, Morgan, Nausemond, Nelson, New Kent, Norfilk county, .Vjrfilk birough, N irthampton, Northumberland, Nottoway, Orange, Page, Patrick, Pendleton, Pitt- 
sylvania, Powhatan, Princess Anne, Prince Elward, Prince George, Prince Willian, Richmond county, Richmond city, Rockbridge, Rockingham, Shenandoah, South- 
ampton, Spottsylvania, Staffiird, Surry, Sussex, Warwick, Westmoreland and York. 

.Vofe 2. Tlie fallowing counties are situated IFesf of the Alleghany m lantams, viz: Brooke, Cabell, Fayette, Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 
son, Kenawha, Lee, Lewis, Logan, Mason, Monongalia, Monroe, Montgomery, Nicholas, Onio, Preston, Pocahontas, Randolph, Russell, Scott, Smyth, Tazewell , 
Tyler, Washington, Wythe and Wood. 

ICPThe counties of Fayette, Floyd, Jackson, Smyth and Page, have been recently created. 













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A IMilT ®W IL<^BD§ 



IN WYTHE COUNTY, Va. 



TESTED IN THE PRESIDENT AND DIRECTORS OF 



THE LITERARY FUND. 



Auditor's Office op Virginia, March 27, 1832. 

The General Assembly, at its late session, having made some material changes 
in the laws which relate to lands returned as delinquent for non-payment of taxes, 
the following abstract is published for the benefit of all persons concerned. 

In the counties East of the Allegiiany mountains, (see note 1,) all arrearages 
whatsoever, prior to 1831, inclusive, whether due on lands heretofore forfeited to 
ll>e Literary Fund ; on lands sold in 1816 and redeemed by the state ; or on lands 
annually returned as delinquent since that time, are forever relinquished. The taxes 
in arrear on town lots are in like manner released. 

In respect to the counties West of the Alleghany, (see note 2,) the regulations 
and enactments are materially diflerent. 

1. The lands and lots which were heretofore forfeited to the President and Di- 
rectors of the Literary Fund, are exonerated from all arrears in cases where the 
taxes and damages together due at the time of forfeiture, (1815 and 1816,) do not 
exceed twenty dollars. If the taxes and damages exceed that sum, the lands so 
vested in the Literary Fund may be redeemed at anytime before the 1st April, 
1334, by paying the sum due at the period of forfeiture, with six per centum per 
annum thereon, up to the time of redemption. But these provisions of the law, 
have this important qualification, to wit : that neither the relinquishment of taxes 
and damages, when less than twenty dollars, nor the right of redemption, where 
that sum is exceeded, can operate to deprive any actual, bona fide occupant, claim- 
ing under the Commonwealth's grant, and having paid his taxes, of any of the 
rights and privileges secured to him by the act of 1st April, 1831, and the acts of 
lUth and I9th .March, 1.S32. 

These several acts do in fact transfer to the actual occupant all the claim of the 
Commonwealth or Literary Fund, previously acquired by forfeiture. It will there- 
fore be expedient for all persons whose lands have been vested in the Literary 
Fund, to make strict inquiry into all interfering claims, before they exercise the 
right of redemption. 

2. The lands and lots which were sold in 181G, and afterwards redeemed by the 
state, are exonerated from all arrears, in cases wiiere the taxes and damages for 
which they were snld do not together exi'eed (loenli/ dollars on each tract or lot ; 
and where they exceed that sum, the proprietor may nevertheless redeem at any 
time before the 1st April, 1834. 

3. The lands and lots not embraced in either of the two preceding classes, but 
which have been annually returned as delinquent, up to the year 1831, inclusive, 
are exonerated from all arrears, in cases where the taxes, exclusive of damages, shall 
not exceed ten dollars on each tract or lot. If the taxes exceed that sum, they may 
in like manner be paid, and the lands and lots so returned a? delinquent, be re- 
deemed at any time bef)re the 1st April, 1834. So, likewise, may the lands and 
lots lying west of the Alleghany, which may be returjied as delinquent for the 
years 1832 and 1833, be redeemed by payment at the treasury at any lime before 
the said 1st April, 1834. 



Besides the relinquishment of all taxes and damages, when amounting to less 
than the sums above stated, and besides also the privilege of redemption which is 
given until the 1st April, 1834, there are other remedial provisions in force, by 
which the proprietors may be relieved on application to the courts of the counties 
where the lands are situated. 1. Upon proof by the applicant that he is a tenia 
fide purchaser by deed of conveyance recorded before the 1st April, 1831, or under 
a decree in chancery ; or that he derives title from such purchaser, the purchase 
money having all been paid. 2. That in the years of delinquency there was pro- 
perty sufficient on the premises liable to distress ; or 3. That the taxes have either 
been paid to some person authorized to collect them, or that they were erroneously 
charged. Proof of paynrent, or of erroneous charge, may be submitted to the 
Auditor, without the intervention of the court. 

The taxes for 1831, and all other arrearages whatsoever, on lands and lots lying 
East of the Alleghany, having been released by the Legislature, (Ae collectors are 
reqxdred hereafter to make sale of so much of any delinquent tract or lot, as loUl be suffi- 
cient to discharge the tax of the current year. This information is particularly im- 
portant to non-residents, and persons whose residence is remote from tlieir lands. 
For their convenience, the Legislature has authorized them to pay their taxes into 
the treasury in each year, at any time before the 1st of August; of which pay- 
ment the Auditor will advise the collectors. 

The operation of the system of selling lands for taxes, annually accruing, being 
suspended in the Trans-Alleghany district, until the 1st April, 1834, the dehnquent 
lists for that district will before that period be returned to this office as heretofore, 
and the lands and lots so returned may be redeemed. In all cases of redemption, 
the Legislature has reduced the damages from ten to six per centum per annum. 

The attention of all persons interested cannot be too earnestly invited to the 
several important provisions of which the foregoing is designed as a summary. It 
is believed that the Legislature has indicated the pennanent policy of the state upon 
this difficult subject, and it must be acknowledged that a liberal anxiety has been 
manifested to secure the rights of non-residents, as far as consistent with the just 
and paramount claims of actual and bona fide holders, who have settled their lands 
under grants from the Commonwealth, and have regularly paid their taxes. 

JAMES E. HEATH, Auditor of Virginia. 

P. S. The lists of lands and lots returned delinquent from 1821 to 1831, inclu- 
sive, and not exonerated by law, and the lists of lands and lots wliich have been 
forfeited to the Literary Fund, but are now redeemable under the restrictions and 
limitations herein before stated, will be published and circulated as soon as practi- 
cable. 

Editors of newspapers, especially in the large northern and eastern cities, would 
probably oblige many of their patrons, by noticing the foregoing abstracu 



JVofe 1. Thefillowing counties and towns are situated Ens( of the Alleghany mountains, viz: Accomack, Albemarle, Alleghany, Amelia, Amherst, Augusta, 
Bath, Badfird, B;rkelev, Bitetourt, Brunswick, Buckingham, Campbell, Caroline, Charles City, Charlotte, Chesterfield, Culpeper, Cumberland, Dinwiddle, Elizabetli 
City, Essex, Fiirfix, Fauquier, Fluvannr, Frauklm, Frederick, Gloucester, Goochland, Greensville, Halifax, Hampshire, Hanover, Hardy, Henrico, Henry, Isle of 
Wight, James City, Jefferson, King George, King and Q.ueen, King WiUiam, Lancaster, Loudoun, Louisa, Lunenburg, Madison, Matthews, Mecklenburg, Middle- 
sex, Morgan, Nmsemond, Nelson, Xew Kent, Norfilk county, Norfolk borough, Northampton, Northumberland, Nottoway, Orange, Page, Patrick, Pendleton, Pitt- 
sylvania,"Powhittn, Princess .\nne, Prince Edward, Prince George, Prince VVilliam, Richmond county, Riclimond city, Rockbridge, Rockingham, Shenandoali, South- 
ampton, SpTtsylvania, Staffiord, Surry, Sussex, Warwick, Westmoreland and York. 

JVofe 2. T!).; fillowing counties are situated West of the .\lleghany mountains, viz: Brooke, Cabell, Fayette, Floyd, Giles, Grayson, Greenbrier, Harrison, Jack- 
son, Kenawha, Lee, Lewis, Logan, Vlason, Monongalia, Monroe, Montgomery, Nicholas, Ohio, Preston, Pocahontas, Randolph, Russell, Scott, Smytli, Tazewell, 
Tyler, Washington, Wythe and Wood. 

ICJ'The counties of Fayette, Floyd, Jackson, Smyth and Page, have been recently created. 



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